The proposed resolution seeks to amend the New Jersey Constitution to allow municipalities to offer a partial property tax exemption of up to 15 percent of the assessed value for the primary residences of certain volunteer first responders. This amendment would require the New Jersey Legislature to enact a law that enables municipalities to pass an ordinance granting this exemption. The exemption would apply to active members of volunteer fire companies or volunteer first aid and rescue squads that serve the municipality, provided that the home is the primary residence of the volunteer.

If the amendment is approved by voters in a general election, each municipality would have the discretion to decide whether to implement the exemption and determine the specific percentage, as long as it does not exceed 15 percent. The proposed amendment aims to recognize and support the contributions of volunteer first responders by alleviating some of their property tax burdens, thereby encouraging community service and volunteerism.